Professional Documents
Culture Documents
NON-PROFIT CORPORATION
This resource will help entrepreneurs understand the steps required to legally incorporate and operate in New York State. Not
all business structures that are available under the New York Business Corporations Law are included; only the most common
ones are within our Step-By-Step Incorporation Guide Info sheets.
STEP-BY-STEP >>>
Develop a mission statement
1.
Identify initial board members
2. o
o
Must be at least 18 years of age.
Must have at least 3 designated board members.
Verify availability of and secure a business name.
3. o This can be done through a free search here:
https://www.dos.ny.gov/corps/bus_entity_search.html
Required Language
File Certificate of Incorporation w/ NYS Dept. of State ($75 fee).
o A copy of a sample Certificate of Incorporation can be found at:
4. https://www.dos.ny.gov/forms/corporations/1511-f-l.pdf
Caveat: This template does not include language that the IRS
requires in a non-profit’s organizing documents to finalize the 1023
tax exemption filing. If you intend to file for federal tax exempt
status make sure your Certificate of Incorporation includes the
following language in a clause:
o This paragraph can be inserted into clause “NINTH” in the
template form above.
o For further instruction on how to complete the Certificate of Incorporation
go here: https://www.dos.ny.gov/forms/corporations/1511-INST.pdf
DISCLAIMER: This info sheet is not intended to provide legal advice and is not a substitute for advice from an attorney, nor does it give
rise to an attorney-client relationship. It should be used for educational and informational purposes only. The Rural Law Initiative makes
every effort to provide complete and up-to-date legal information. However, legal advice must be tailored to your specific circumstances
and laws are always changing. Accordingly, we make no warranties about the accuracy of the information contained herein, and disclaim
liability for damages resulting from reliance on these materials.
STEP-BY-STEP Incorporation Guide: Non-Profit Corporations
STEP-BY-STEP continued>>>
Adopt Bylaws
5. o Board members have an initial meeting and by Board Resolution must adopt bylaws.
o Bylaws are procedural blue-print for how non-profit will conduct its business.
o Bylaws must be included in an IRS application (see below)
Apply for IRS 501(c)(3) status by filing IRS Form 1023 or 1023-EZ
7. o Forms may be found at: https://www.irs.gov/forms-pubs/about-form-1023.
o Form 1023 is for Non-Profits with $50,000 or more in gross receipts and has a filing fee of $600.
o Form 1023-EZ is for Non-Profits with gross receipts less than $50,000 and has a $275 filing fee.
After receiving IRS tax-exempt determination, you then apply for NYS & local tax exemptions.
o For sales tax exemptions on non-profit organizational purchases, apply for NYS Sales Tax exemption,
8. Form ST-119.2: https://www.tax.ny.gov/pdf/current_forms/st/st119_2_fill_in.pdf.
o If non-profit owns property: apply for NYS Property Tax exemption, you must work with your local tax
assessor and file RP-220-a/b-Org (1/95).
https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aborga_fill_in.pdf
Once operation begins, you must file Form 990 annually with the IRS, disclosing the non-profit’s
10. financial information.
o General information about Form 990: https://www.irs.gov/forms-pubs/about-form-990.
o To view the form please follow this link: https://www.irs.gov/pub/irs-pdf/f990.pdf.
Must file CHAR 500 annually with Attorney General’s Charities Bureau.
11. o https://www.charitiesnys.com/charindex_new.html
Done!
Rural Law Initiative
Government Law Center www.albanylaw.edu/RuralLawResources
Albany Law School Last updated: July 2018
The production of this info-sheet was sponsored by the generous
support of the following sponsors:
Part of this programming was made possible by funding from the USDA, which is an equal opportunity provider,
and employer.